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PJ/Case Laws/2011-12/1387

Leviability of service Tax in absence of documentary evidence reg Nature of activity undertaken

Case: CRIMPSON ELECTRONICS v/s COMMISSIONER OF CENTRAL EXCISE, KANPUR
 
Citation: 2011 (271) E.L.T. 591 (Tri.-Del.)
 
Issue:- Nature of activity – whether jobwork or repair & maintenance – in absence of documentary evidence, no service tax is applicable.
 
Brief Facts:- Appellant-assessee is registered under Central Excise Act, 1944. The issue involved in this case is whether the activity carried out by the appellant during the period 2004-05 and 2003-04 and consideration received for the same was related to job work or it was in the nature of repair and maintenance and therefore, service tax was to be applied.
 
The First Appellate Authority confirmed the Adjudication Order holding that the appellant has provided repair and maintenance service to its customers.
 
Appellant is before the Tribunal.
 
Appellant’s Contention:- Appellant contended that there is no document showing repair and maintenance carried out by them and nothing has been brought on record to make such allegation against the appellant. In absence of contract for repair and maintenance, they are entitled to the benefit of decision of the Tribunal in the case of CCE, Jaipur v. Bhiwadi Cylinders Pvt. Ltd. [2008(11) S.T.R. 37 (Tri.-Del.)] and in the case of Elite Detectives Pvt. Ltd. v. CST, Bangalore [2006 (4) S.T.R. 583(Tri.-Bang.)]. 
 
Respondent’s Contention:- Revenue argued that in the guise of job work charges, repair and maintenance was carried out by the appellant and consideration received by the appellant was against this activity.
 
Reasoning of Judgment:- The Tribunal held that there is nothing on record to show the manner as to how the said activities were carried out by the appellant to conclude that repair and maintenance charges were received instead of job work charges. Also there is no contract document available on record to explain the nature of repair and maintenance carried out. In absence of any such documentary evidence, the appellant is entitled to the benefit of decisions cited by him. Impugned orders set aside.
 
Decision:- Appeal allowed.

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